NSA Rules Employer Liable for VAT on Empty Invoices Issued by Employee: Implications for Oversight

The news article discusses a judgment by the NSA on September 3, 2024, regarding an employer’s liability for VAT on empty invoices issued by an employee. The court ruled that the employer is responsible for the VAT on such invoices, even if they were issued without the employer’s knowledge or consent. This decision highlights the importance of employers ensuring proper oversight and control over their employees’ actions to avoid potential tax liabilities.

Source: mddp.pl

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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